GST Rules

According to Goods and Service Text Act 2017 there are also various rules provided GST Act.

What is difference between Rules and section?

Section

Section refers to distinct person and provision of legal code and set of laws often establishing a particular legal requirement.

For example section 24 of GST Act.

What are cases for which registration is mandatory?

Rules

Rule is a subsidiary enactment that help in governing the relevant Act. There are secondary in nature meaning there bye that they do not have independent existence of their self-provisions there are made to make help the parent Act functions.

The rules provide additional provision in details  of the relevant Act that have not been provide in the act however rules are no existence without section of the relevant Act.

 There are 162 rules provide under Goods  and Service Tax Act 2017.